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30.4.

2004 EN Official Journal of the European Union C 118/21

provided for in Articles 5(8) and 6(5) of Sixth Council Directive ment which, under the criteria determined by the Member State in
77/388/EEC of 17 May 1977 on the harmonisation of the laws of question, may be considered to serve as an invoice.
the Member States relating to turnover taxes – Common system of
value added tax: uniform basis of assessment, as amended by Council
Directive 95/7/EC of 10 April 1995, a transfer of a totality of (1) OJ C 156, 29.6.2002.
assets is not deemed to be a supply of goods or services.

(1) OJ C 169, 13.7.2002.


JUDGMENT OF THE COURT

(Full Chamber)
JUDGMENT OF THE COURT

(Fifth Chamber) of 27 April 2004

of 29 April 2004 in Case C-159/02 (reference for a preliminary ruling from


the House of Lords): Gregory Paul Turner v
in Case C-152/02 (reference for a preliminary ruling from Felix Fareed Ismail Grovit, Harada Ltd and Changepoint
the Bundesfinanzhof): Terra Baubedarf-Handel GmbH v SA (1)
Finanzamt Osterholz-Scharmbeck (1)

(Brussels Convention — Proceedings brought in a


(Sixth VAT Directive — Article 17(1) and Article 18(1) and Contracting State — Proceedings brought in another
(2) — Right to deduct input VAT — Conditions of exercise) Contracting State by the defendant in the existing proceed-
ings — Defendant acting in bad faith in order to frustrate
the existing proceedings — Compatibility with the Brussels
(2004/C 118/36) Convention of the grant of an injunction preventing the
defendant from continuing the action in another Member
(Language of the case: German) State)

(2004/C 118/37)
(Provisional translation; the definitive translation will be published in
the European Court Reports)
(Language of the case: English)

In Case C-152/02: reference to the Court under Article 234 EC


from the Bundesfinanzhof (Federal Finance Court) (Germany)
for a preliminary ruling in the proceedings pending before that In Case C-159/02: reference to the Court under the Protocol of
court between Terra Baubedarf-Handel GmbH and Finanzamt 3 June 1971 on the interpretation by the Court of Justice of
Osterholz-Scharmbeck — on the interpretation of Articles 17 the Convention of 27 September 1968 on Jurisdiction and the
and 18 of Sixth Council Directive 77/388/EEC of 17 May 1977 Enforcement of Judgments in Civil and Commercial Matters by
on the harmonisation of the laws of the Member States relating the House of Lords (United Kingdom) for a preliminary ruling
to turnover taxes — Common system of value added tax: in the proceedings pending before that court between Gregory
uniform basis of assessment (OJ 1977 L 145, p. 1) — the Paul Turner and Felix Fareed Ismail Grovit, Harada Ltd and
Court (Fifth Chamber), composed of: P. Jann, acting for the Changepoint SA — on the interpretation of the abovemen-
President of the Fifth Chamber, C.W.A. Timmermans, A. Rosas, tioned Convention of 27 September 1968 (OJ 1972 L 299, p.
A. La Pergola and S. von Bahr (Rapporteur), Judges; C. Stix- 32), as amended by the Convention of 9 October 1978 on the
Hackl, Advocate General; M. Múgica Arzamendi, Principal Accession of the Kingdom of Denmark, Ireland and the United
Administrator, for the Registrar, has given a judgment on 29 Kingdom of Great Britain and Northern Ireland (OJ 1978 L
April 2004, in which it has ruled: 304, p. 1, and – amended version – p. 77), by the Convention
of 25 October 1982 on the Accession of the Hellenic Republic
(OJ 1982 L 388, p. 1) and by the Convention of 26 May 1989
For the deduction referred to in Article 17(2)(a) of Sixth Council on the Accession of the Kingdom of Spain and the Portuguese
Directive 77/388/EEC of 17 May 1977 on the harmonisation of Republic (OJ 1989 L 285, p. 1) — the Court, composed of: V.
the laws of the Member States relating to turnover taxes – Common Skouris, President, P. Jann (Rapporteur), C.W.A. Timmermans,
system of value added tax: uniform basis of assessment, the first sub- C. Gulmann, J.N. Cunha Rodrigues and A. Rosas, Presidents of
paragraph of Article 18(2) of that directive must be interpreted as Chambers, A. La Pergola, J.-P. Puissochet, R. Schintgen,
meaning that the right to deduct must be exercised in respect of the N. Colneric and S. von Bahr, Judges; D. Ruiz-Jarabo Colomer,
tax period in which the two conditions required by that provision are Advocate General; L. Hewlett, Principal Administrator, for the
satisfied, namely that the goods have been delivered or the services Registrar, has given a judgment on 27 April 2004, in which it
performed and that the taxable person holds the invoice or the docu- has ruled:
C 118/22 EN Official Journal of the European Union 30.4.2004

The Convention of 27 September 1968 on Jurisdiction and the Enfor- The provisions of Article 10a of Council Regulation (EEC) No
cement of Judgments in Civil and Commercial Matters, as amended 1408/71 of 14 June 1971 on the application of social security
by the Convention of 9 October 1978 on the accession of the schemes to employed persons, self-employed persons and to members
Kingdom of Denmark, Ireland and the United Kingdom of Great of their families moving within the Community, as amended and
Britain and Northern Ireland, by the Convention of 25 October updated by Council Regulation (EC) No 118/97 of 2 December
1982 on the accession of the Hellenic Republic and by the Conven- 1996, and those of Annex IIa thereto must be interpreted as
tion of 26 May 1989 on the accession of the Kingdom of Spain and meaning that the compensatory supplement, within the meaning of
the Portuguese Republic, is to be interpreted as precluding the grant of the Gewerbliche Sozialversicherungsgesetz (Austrian Federal Law of
an injunction whereby a court of a Contracting State prohibits a party 11 October 1978 on Social Insurance for self-employed persons
to proceedings pending before it from commencing or continuing legal engaged in trade and commerce), falls within the scope of that regu-
proceedings before a court of another Contracting State, even where lation and therefore constitutes a special non-contributory benefit
that party is acting in bad faith with a view to frustrating the existing within the meaning of Article 4(2a) of that regulation, so that the
proceedings. situation of a person who, after 1 June 1992, fulfils the conditions
for the grant of that benefit is governed with effect from 1 January
1995, the date of the Republic of Austria's accession to the European
(1) OJ C 169, 13.7.2002. Union, solely by the coordinating provisions laid down by Article
10a.

(1) OJ C 169, 13.7.2002.


JUDGMENT OF THE COURT

(Fourth Chamber)
JUDGMENT OF THE COURT
of 29 April 2004
(Fifth Chamber)
in Case C-160/02 (reference for a preliminary ruling from
the Oberster Gerichtshof): Friedrich Skalka v Sozialversi-
cherungsanstalt der gewerblichen Wirtschaft (1) of 29 April 2004

(Social security for migrant workers — Austrian rules on in Case C-171/02: Commission of the European Commu-
compensatory supplements to retirement pensions — Classifi- nities v Portuguese Republic (1)
cation of benefits and lawfulness of the residence requirement
under Regulation (EEC) No 1408/71)
(Articles 39 EC, 43 EC and 49 EC — Directive 92/51/EEC
— General system for the recognition of professional educa-
(2004/C 118/38) tion and training — Private security services — Provisions of
a Member State requiring private security firms, in order
that they may operate in Portugal, to have their head office
(Language of the case: German) or an establishment in Portugal, to be constituted as a legal
person, to have a specific share capital and to provide refer-
ences and guarantees already submitted in the Member State
of origin — Failure to provide for recognition of professional
(Provisional translation; the definitive translation will be published in qualifications in the private security services sector)
the European Court Reports)
(2004/C 118/39)

In Case C-160/02: reference to the Court under Article 234 EC (Language of the case: Portuguese)
from the Oberster Gerichtshof (Austria) for a preliminary
ruling in the proceedings pending before that court between
Friedrich Skalka and Sozialversicherungsanstalt der gewerbli-
chen Wirtschaft — on the interpretation of Articles 4(2a) and
10a of, and Annex IIa to, Council Regulation (EEC) No (Provisional translation; the definitive translation will be published in
1408/71 of 14 June 1971 on the application of social security the European Court Reports)
schemes to employed persons, to self-employed persons and to
members of their families moving within the Community, as
amended and updated by Council Regulation (EC) No 118/97
of 2 December 1996 (OJ 1997 L 28, p. 1) — the Court (Fourth
Chamber), composed of: J.N. Cunha Rodrigues, President of the In Case C-171/02: Commission of the European Communities
Chamber, J.-P. Puissochet (Rapporteur) and F. Macken, Judges; (Agents: M. Patakia and A. Caeiros), with an address for service
J. Kokott, Advocate General; M.-F. Contet, Principal Adminis- in Luxembourg, against Portuguese Republic (Agent:
trator, for the Registrar, has given a judgment on 29 April L. Fernandes, assisted by J.M. Calheiros), with an address for
2004, in which it has ruled that: service in Luxembourg – application for a declaration that: